On February $1.$ Year $1,$ a company paid an $$18,900$ premium on a $36-$month insurance policy for coverage beginning on that date. Re$$er to that policy and fill in the blanks in the following table. Income Statement Insurance Expense Accrual Basis Cash Basis Balance Sheet Prepaid Insurance Accrual Basis Gath Basis December $31.$ Year $1$ Year $1$ December $31,$ Year $2$